Ms. Irene Chan
T.H. Kelly International Inc.
813 W. Arbor Vitae St., 2nd Fl.
Inglewood, CA 90301
RE: The tariff classification of a printed transfer (decal) from Taiwan.
Dear Ms. Chan:
In your letter dated December 26, 2004, you requested a tariff classification ruling.
A sample identified as “WATVIW” was submitted for our examination. It is an 8” x 12” sheet of heavyweight paper that bears a printed floral design. The design is protected by a sheet of clear plastic film that can be peeled off. An accompanying instruction sheet explains how this product can be used to decorate a smooth surface (e.g., the door of a kitchen cabinet). After cleaning the chosen surface and peeling off the protective film, the user is to soak WATVIW in water for a few seconds and then apply it to the surface in the desired position. Excess water and air must then be removed by running a squeegee or the like over the back of the product. Finally, after a short wait and a re-wetting procedure, the base paper can be slowly removed, the image having been transferred to the chosen surface.
The applicable subheading for “WATVIW” will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Robert B. Swierupski